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<h1>Processed cereal grains and cereal germ placed on Schedule I, now subject to 5% GST effective 22-09-2025</h1> Cereal grains that have been processed (such as rolled, flaked, pearled, sliced or kibbled), and cereal germ in whole, rolled, flaked or ground form, excluding rice classified under heading 1006 and excluding hulled cereal grains, are placed on Schedule I and subject to GST at 5% effective 22-09-2025 under the stated notification; the change applies to those specified goods from that effective date.